WFI - Ingolstadt School of Management
Auf der Schanz 49
Ingolstadt, D-85049
Germany
Catholic University of Eichstaett-Ingolstadt
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international company taxation, average corporate tax rates, common consolidated corporate tax base, European Union
tax complexity, tax complexity cost, tax department, tax employees, tax risk
Effects of the Global Minimum Tax on German Corporations
Global Minimum Tax, Effective Tax Rate
corporate risk-taking, capital structure, asymmetric taxation, earnings stripping rule
Tax Credits, Automation, Robot Tax
tax credits, automation, robot tax
marginal tax rate, profit-shifting, shift-to-loss effect, tax avoidance
tax complexity, tax avoidance, firm value, tax code complexity, tax framework complexity, cost of complexity
Steuerliche Investitionsanreize, Investitionsprämie, Steuersatzsenkung, Abschreibung
management structure, profit shifting, principal-agent-theory
Corporate Group Structure, Corporate Income Tax, Firm-Level Data, Multinationals
Dividend Taxes, Mutual Funds, Investment Decisions, Tax Avoidance
management structure, tax planning, tax risk
Profit Shifting, Anti-BEPS Legislation
Multinational enterprise, capital structure, simulated marginal tax rates, tax status
Verlustrücktrag, Aufkommensschätzung, Mikrosimulation
local tax planning, tax avoidance, profit shifting
earnings management, deferred tax accounting, tax law, tax strategy
group treatment, group of companies, tax reform, loss relief, double taxation, fundamental freedoms
Tax loss offset, economic crisis, firm performance
